26 CFR · Internal Revenue
§ 1.1402(c)-4 — Individuals under Railroad Retirement System.
26 CFR § 1.1402(c)-4
This text of 26 C.F.R. § 1.1402(c)-4 (Individuals under Railroad Retirement System.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1402(c)-4 (2026).
Text
§ 1.1402(c)-4 Individuals under Railroad Retirement System.
The performance of service by an individual as an employee or employee representative as defined in section 3231(b) and (c), respectively (see §§ 31.3231(b)-1 and 31.3231(c)-1 of Part 31 of this chapter (Employment Tax Regulations)), that is, an individual covered under the railroad retirement system, does not constitute a trade or business.
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Related
Nearby Sections
11
§ 1.1402(a)-18
Split-dollar life insurance arrangements.§ 1.1402(b)-1
Self-employment income.§ 1.1402(c)-1
Trade or business.§ 1.1402(c)-2
Public office.§ 1.1402(c)-3
Employees.§ 1.1402(c)-4
Individuals under Railroad Retirement System.§ 1.1402(c)-5
Ministers and members of religious orders.§ 1.1402(c)-6
Members of certain professions.§ 1.1402(c)-7
Members of religious groups opposed to insurance.§ 1.1402(d)-1
Employee and wages.§ 1.1402(e)-1A
Application of regulations under section 1402(e).Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.1402(c)-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1402(c)-4.